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Techniques Applied for Accounting of Revenues with Deferred Payments

Author

Listed:
  • Traian Cristin Nicolae

    (Department of Finance and Accounting , Faculty of Economic Sciences, University “OVIDIUS”, Constantza, Romania)

Abstract

In accounting of the entities it is not always clear difference between income and gains. Gains arising from transactions that are associated with the operations that are not ordinary and that can sometimes be significant. For example, the headquarters of a company in wich it operates can be sold later to realize a profit from the sale. An investment company can own because they can generate revenue through sales. When properties are sold, the resulting gain will be included in the total turnover. Such a society will include properties held in current assets category. Normally, other business records and property and property held any gain from their sale will be reflected in an account that is not part of the turnover. The paper describes specific aspects of accounting of revenues from sales with deferred payments.

Suggested Citation

  • Traian Cristin Nicolae, 2016. "Techniques Applied for Accounting of Revenues with Deferred Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 569-572, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:569-572
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    More about this item

    Keywords

    revenue; deferred payments; fair value.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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